RAKESH KUMAR GUPTA Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is a civil contractor and is deriving his income by executing civil contracts in various Government Departments. For the Assessment Year 2010-11, the petitioner, in the course of his business, received certain payments from the Government Departments, which in the instant case is, the North Central Railway and a total sum of Rs.3,14,766/- as tax was deducted at source by the Government Department (hereinafter referred to as "TDS").

(2.) For the Assessment Year 2010-11, the petitioner filed his income tax return in Form-4, showing his gross income at Rs.6,86,650/-. The petitioner disclosed that he was liable for payment of tax amounting to Rs.82,295/- and consequently, claimed a refund of Rs.2,32,370/-.

(3.) The returns were processed by the Central Processing Centre of the Income Tax Department at Bangalore. The returns were accepted under the deemed assessment scheme. The Central Processing Centre, Bangalore issued an income tax refund of Rs.43,740/-. No intimation was given to the petitioner as to why the balance amount of Rs.1,88,630/- was not refundable.